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Alok Sharma becomes full-time COP26 president

BRITAIN has appointed business minister Alok Sharma as the full-time president of the United Nations COP26 climate conference to be held in Glasgow this November.

The government said the event would be the largest summit the UK has ever hosted, bringing together representatives from nearly 200 countries.


"The biggest challenge of our time is climate change and we need to work together to deliver a cleaner, greener world and build back better for present and future generations," Sharma said in a statement.

"Given the vital importance of tackling climate change I am delighted to have been asked by the prime minister to dedicate all my energies to this urgent task."

The two-week summit, which was due to be held last year but was postponed because of the coronavirus pandemic, aims to galvanise a renewed international commitment to an accord brokered in Paris in 2015 aimed at stabilising the Earth’s climate.

Sharma will be replaced as business minister by Kwasi Kwarteng.

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  • Some pension death-benefit lump sums must be paid within two years of a scheme being notified of a death to qualify for tax-free treatment.
  • The government says compensation may be available if administrative delays cause a tax charge.

Bereaved families waiting for civil service pension payments could face an unexpected tax bill because of delays in processing death benefits, according to reporting by BBC Radio 4’s Money Box.

The issue centers on a two-year deadline for certain pension lump sums. Under HM Revenue and Customs rules, where a person dies before age 75, a lump-sum death benefit is generally tax-free only if it is paid within two years of the pension scheme first becoming aware of the death and the payment falls within the relevant tax allowance.

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